Section 13(4) in Tamil Nadu Local Fund Audit Rules, 2016
(4)The person responsible and the extent of responsibility of such person for the loss detected by the auditor during the course of audit of accounts of a local authority or local fund shall be fixed correctly by the time of audit by verifying the records concerned. The name of the person held responsible shall be incorporated in the audit reports as well as in the proposal for charge or surcharge action to be forwarded to the Director.
